Digital transformation in the public sector through the implementation of e-government offers significant opportunities to enhance transparency and citizen engagement. This study analyzes the impact of digital transparency on public trust and citizen participation in Southeast Asia, focusing on Indonesia, Malaysia, and Thailand. A conceptual model was developed based on three main theories: Digital Transparency Theory, Institutional Trust Theory, and Digital Divide Theory. The research adopts a Design Science Research approach, utilizing both quantitative and qualitative methods. Data were collected through a survey of 600 respondents and in-depth interviews with 15 key stakeholders. The analysis was conducted using Structural Equation Modeling (SEM-PLS) with SmartPLS 4.0. The results indicate that digital transparency has a significant effect on public trust (? = 0.624), which in turn increases citizen participation (? = 0.538). Government reputation serves as a positive mediator (? = 0.293), while the digital divide acts as a negative moderator (? = -0.146), hindering the effectiveness of transparency in areas with limited digital access. These findings underscore the need for digital literacy strategies and the design of more inclusive e-government systems. The study provides both theoretical and practical contributions to understanding the dynamics of e-government in developing countries and promotes sustainable citizen engagement through equitable digital transparency approaches.

Despite numerous tax reforms, corporate tax compliance in Indonesia’s service industry remains low. A key reason is the failure to reconcile financial accounting with tax regulations through fiscal reconciliation. This study analyzes the impact of fiscal reconciliation on corporate tax compliance among Indonesian service firms. A mixed-method approach was used: a quantitative survey of 120 service firms and qualitative interviews with 8 tax practitioners and stakeholders. Regression results (coefficient = 0.621, R² = 0.547) show a significant positive effect of effective fiscal reconciliation on tax compliance. Qualitative findings support this, highlighting key issues such as process complexity, limited understanding of tax laws, and a lack of technological infrastructure. These results contribute empirical insights to Indonesia’s tax literature, particularly for the service sector. The study’s novelty lies in positioning fiscal reconciliation as a strategic tool to enhance compliance. It offers practical policy suggestions, including digitalization of systems, improved human resources, and timely and accurate tax reporting mechanisms.

The increasingly rapid development of technology has spread to every aspect of life, making people have to be technologically literate. At MTS Sunan Kalijaga Bawang, students carry out activities to gain knowledge and other activities. The students' parents provide them with food, drinks or money to shop in the school canteen. However, problems arise when eating and drinking are done outside the canteen zone. Observation results show that some students who eat and drink during breaks still throw away rubbish not in the places provided. The reason is that they are afraid that their hands will get dirty when opening the lid of the trash can, so they are reluctant to throw the trash where it is intended, resulting in the trash being scattered around.
To overcome this problem, this research focuses on designing smart trash cans that can attract the interest of the public and MTS Sunan Kalijaga Bawang students to throw trash in the right place. This project uses the Arduino Uno platform to simplify and increase environmental awareness. Thus, the aim of this research is to create a more efficient and environmentally friendly waste processing system in schools.

The inventory of office stationery must be managed properly by the school or madrasa. This is because office stationery is one of the assessment elements in school or madrasa accreditation. Therefore, the office stationery inventory system in schools must be standardized in accordance with applicable laws and regulations. So far, the current system for inventory of school office stationery at MA Sabilunnajah is still manual or not yet computerized. The result of this research is the Design of a Web-Based Work Stationery Inventory Information System at MA Sabilunnajah which can be used as a medium for inventorying office stationery data so that it can help administrative and school staff effectively and efficiently. This study uses the theme of SMBD (Database Management System) with quantitative methods to process data in the form of numbers for calculating stock of goods and stock of goods in and out. This system only uses a single user, namely as admin for administrative staff. With this inventory system, managing and monitoring inventory and goods in and out of the warehouse will be neater, safer, and more accurate.